Supreme Court · 1970 INSC 114 · Decided 28 April 1970

Purtabpore Company LTD. v. State of Uttar Pradesh

Court
Supreme Court of India
Citation
1970 INSC 114 · [1971] 1 S.C.R. 426
Case number
CIVIL APPEAL No. 1192/1966
Decided
28 April 1970
Bench
J.C. SHAH, K.S. HEGDE, A.N. GROVER (3-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil
Acts & sections cited
Income Tax Act

Headnote

U.P. A11rit:11/t11ral J11co111e-ti1x Act of 1948 '" 6(2) (iv)-Expenses of <&middot;11/tivalion-Wht1t t1re, ... The ussessce- a sugar factory, cPrried on agricultu'ral farming on a large scale and had several farll16. It engaged on each farm a Manager with necessary technical, clerical and purpose of the farm and were provided with accommodation, medical facilitiei;, ;ind the allowances. On the question whether the expenses on the manage&middot; ment charges of the Establish.ment. rent inspection, repairs of bunglows and offices, expenses on car, travelli1:1g, postage periodicals,

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